The National Parliament of Papua New Guinea is the unicameral national legislature in Papua New Guinea. Consistent with most other Commonwealth realms, the National Parliament appoints the Permanent Parliamentary Committee on Public Accounts.
The principal purpose of the Public Accounts purpose of the Public accounts Committee is to scrutinize and report to the National Parliament on the public monies and property of Papua New Guinea; including any matter it deems is of National Importance.
Powers and Jurisdiction
The Public Accounts Committee (PAC) of the National Parliament of Papua New Guinea is the Permanent Parliamentary Committee on Public Accounts. The PAC finds its “primary” jurisdiction under Section 216 of the Constitution of the Independence State of Papua New Guinea. (Constitution);
"216. Functions of the Committee
1. The primary function of the Public Accounts Committee is, in accordance with an Act of the Parliament, to examine and report to the Parliament on the public accounts of Papua New Guinea and on the control of and on transaction with or concerning, the public monies and property of Papua New Guinea”.
2. Sub-section (1) extends to any accounts, finances and property that are subject to inspection and audit by the Auditor General under Section 214 (2) … and to reports by the Auditor General under that Sub-section or Section 214 (3)…”.
The PAC also finds its jurisdiction to inquire into expenditure of ‘public monies’ in Section 86 of the Public Finance (Management) Act 1995 and Section 17 of the Permanent Parliamentary Committees Act. Whilst engaged in inquiries the PAC is guided by two “key” definitions contained in the Constitution, which are directly relevant to Section 216 of the Constitution. They are:
1. “Public Accounts of Papua New Guinea” includes all accounts, books and records of, or in the custody, possession or control of, the National Executive or of a public officer relating to public property or public moneys of Papua New Guinea;” and
2. “Public Moneys of Papua New Guinea” includes moneys held in trust by the National Executive or a public officer in his capacity as such, whether or not they are so held for particular persons;
Apart from commencing work based on audit report and conclusions of the Auditor General, PAC also conduct its own Inquiry into matters deemed by the PAC to be of “National Importance”. Reckless expenditure of public monies running into millions and public properties without following financial guidelines are certainly matters of public concern; hence, a matter of National Interest.
The PAC additionally conduct inquiries into other matters following on from matters arising naturally from primary lines of Inquiry. The PAC conducts its inquiries and other business within the jurisdiction and function of the Committee as set forth in the Constitution, the Public Finance (Management) Act and the Permanent Parliamentary Committees Act.